Proposed Collection; Comment Request for Revenue Procedure 97-33, 12783-12784 [2016-05337]
Download as PDF
<![CDATA[
mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 81, No. 47 / Thursday, March 10, 2016 / Notices
Form Number: Form 14157 and Form
14157–A.
Abstract: These forms will be used by
taxpayers to report allegations of
misconduct by tax return preparers. The
forms are created specifically for tax
return preparer complaints and include
items necessary for the IRS to effectively
evaluate the complaint and route to the
appropriate function.
Current Actions: This is a request for
extension of a currently approved
collection.
Type of Review: Extension to
previously approved IC.
Affected Public: Individuals or
households and businesses and other
for-profits.
Estimated Number of Respondents:
1,500.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 1,500 hours.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request For Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Dated: March 2, 2016.
R. Joseph Durbala,
IRS, Reports Clearance Analyst.
[FR Doc. 2016–05336 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:55 Mar 09, 2016
Jkt 238001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request For Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning
subchapter S subsidiaries.
DATES: Written comments should be
received on or before May 9, 2016 to be
assured of consideration.
ADDRESSES: Direct all written comments
Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Allan Hopkins, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Subchapter S Subsidiaries.
OMB Number: 1545–1590.
Regulation Project Number: REG–
251698–96.
Abstract: This regulation relates to the
treatment of corporate subsidiaries of S
corporations and interprets the rules
added to the Internal Revenue Code by
section 1308 of the Small Business Job
Protection Act of 1996. The collection of
information required in the regulation is
necessary for a taxpayer to obtain,
retain, or terminate S corporation
treatment.
Current Actions: There is no change to
this regulation.
Type of Review: Reinstatement of a
previously approved collection.
Affected Public: Businesses or other
for-profit organizations, individuals,
and farms.
Estimated Number of Respondents:
10,660.
Estimated Time per Respondent: 57
minutes.
Estimated Total Annual Reporting
Burden Hours: 10,110.
SUMMARY:
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
12783
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: March 4, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016–05340 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 97–33
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
SUMMARY:
E:\FR\FM\10MRN1.SGM
10MRN1
mstockstill on DSK4VPTVN1PROD with NOTICES
12784
Federal Register / Vol. 81, No. 47 / Thursday, March 10, 2016 / Notices
soliciting comments concerning
Revenue Procedure 97–33, Electronic
Federal Tax Payment System (EFTPS).
DATES: Written comments should be
received on or before May 9, 2016 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Federal Tax Payment System
(EFTPS).
OMB Number: 1545–1546.
Revenue Procedure Number: Revenue
Procedure 97–33.
Abstract: The Electronic Federal Tax
Payment System (EFTPS) is an
electronic remittance processing system
for making federal tax deposits (FTDs)
and federal tax payments (FTPs).
Revenue Procedure 97–33 provides
taxpayers with information and
procedures that will help them to
electronically make FTDs and tax
payments through EFTPS.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, state, local or tribal
governments.
Estimated Number of Respondents:
557,243.
Estimated Average Time per
Respondent: 30 minutes.
Estimated Total Annual Burden
Hours: 278,622.
The following paragraph applies to all
the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
VerDate Sep<11>2014
17:55 Mar 09, 2016
Jkt 238001
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: March 2, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016–05337 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
March 4, 2016.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before April 11, 2016 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimates, or any other
aspect of the information collections,
including suggestions for reducing the
burden, to (1) Office of Information and
Regulatory Affairs, Office of
Management and Budget, Attention:
Desk Officer for Treasury, New
Executive Office Building, Room 10235,
Washington, DC 20503, or email at
OIRA_Submission@OMB.EOP.gov and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8117, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained by emailing PRA@treasury.gov,
calling (202) 622–1295, or viewing the
entire information collection request at
www.reginfo.gov.
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
Internal Revenue Service (IRS)
OMB Number: 1545–2261.
Type of Review: Revision of a
currently approved collection.
Title: Consumer Tipping Survey.
Abstract: The IRS is charged with
collecting revenue legally owed to the
federal government. One important
category of income comes in the form of
tips. Previous empirical research has
shown income from tips to be
significantly underreported, limiting the
IRS’s ability to collect the proper
amount of tax revenue. The IRS believes
a new study of consumer tipping
practices is needed in order to better
understand current tip reporting
behavior so tax administrators and
policy makers can make the tax system
fairer and more efficient. The main goal
for this survey effort is to generate
statistically valid estimates of tipped
income in a variety of services for which
no such estimates exist, in addition to
providing information on other
correlates of tipped income and
behavior including, but not limited to,
regional or seasonal fluctuations in
tipped income.
Estimated Total Annual Burden
Hours: 11,144.
OMB Number: 1545–1548.
Type of Review: Reinstatement
without change of a previously
approved collection.
Title: Rev. Proc. 2013–30, Uniform
Late S Corporation Election Revenue
Procedure.
Abstract: The information will help
the IRS determine whether a taxpayer
has met the requirements of the Rev
Proc and whether a taxpayer has
reasonable cause for failing to make a
timely election. The collection is
required to make a late election
pursuant to this Rev Proc. This
information will be used to determine
whether the eligibility requirements for
obtaining relief have been met. Modifies
and supersedes and makes obsolete Rev.
Proc’s. 2003–43, 2004–48, and 2007–62.
Estimated Total Annual Burden
Hours: 50,000.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016–05290 Filed 3–9–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Proposed Collection; Comment
Request
Departmental Offices, Treasury.
Notice and request for
comments.
AGENCY:
ACTION:
E:\FR\FM\10MRN1.SGM
10MRN1
]]>Agencies
[Federal Register Volume 81, Number 47 (Thursday, March 10, 2016)]
[Notices]
[Pages 12783-12784]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-05337]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 97-33
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
[[Page 12784]]
soliciting comments concerning Revenue Procedure 97-33, Electronic
Federal Tax Payment System (EFTPS).
DATES: Written comments should be received on or before May 9, 2016 to
be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Allan Hopkins at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Federal Tax Payment System (EFTPS).
OMB Number: 1545-1546.
Revenue Procedure Number: Revenue Procedure 97-33.
Abstract: The Electronic Federal Tax Payment System (EFTPS) is an
electronic remittance processing system for making federal tax deposits
(FTDs) and federal tax payments (FTPs). Revenue Procedure 97-33
provides taxpayers with information and procedures that will help them
to electronically make FTDs and tax payments through EFTPS.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal,
state, local or tribal governments.
Estimated Number of Respondents: 557,243.
Estimated Average Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 278,622.
The following paragraph applies to all the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: March 2, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016-05337 Filed 3-9-16; 8:45 am]
BILLING CODE 4830-01-P
